题干：为制定外国腐败行为法案由美国国会的主要推动力是
A.要求的内部控制的评估由独立审计师的强制性文件。
B.由美国公司寻求做海外业务阻止外国官员行贿。
C.促进与有关其成员国之间的全球贸易颁发了联合国的任务。
D.劝阻外国人被美国公司采用不道德的行为。
考点：Internal Controls -- Risk and Procedures for Control-Legal Aspects of Internal Control
关键词：FCPA
解题思路：FCPA防止贿赂海外官员
This was not the principal impetus for the enactment of the Foreign Corrupt Practices Act by the U.S. Congress.
The Foreign Corrupt Practices Act of 1977 (substantially revised in 1988) was enacted in response to disclosures of questionable payments that had been made by large companies. Investigations by the SEC had revealed that over 400 U.S. companies had made questionable or illegal payments in excess of $300 million to foreign government officials, politicians and political parties. The payments were either illegal political contributions or payments to foreign officials that bordered on bribery.
This was not the principal impetus for the enactment of the Foreign Corrupt Practices Act by the U.S. Congress.
This was not the principal impetus for the enactment of the Foreign Corrupt Practices Act by the U.S. Congress.
